2024 (4) TMI 757

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....3 passed under Section 107 of the OGST Act, 2017 under Annexure-3, the petitioner has approached this Court by filing the present writ petition. 4. Learned counsel for the petitioner contended that the reason for rejection was owing to delay in submission of appeal and according to her, there was only two days delay in preferring the appeal. She further contended that as per the notification dated 02.11.2023 bearing No. 52 of 2023-Central Tax, the petitioner could not able to avail the scheme as the said notification is applicable to the cases where orders were passed prior to 31.03.2023. 5. However, she brought to the notice of this Court that similar matter was considered by the High Court of Judicature at Patna in Civil Writ Jurisd....

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....l procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and ....

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....ion which was brought out on 02.11.2023 only permits appeal to be filed from orders passed by the proper officer on or before 31.03.2023, in case it was not instituted in time or within the time permitted for a delayed appeal, and in case where such delayed appeal preferred beyond the stipulated period in Section 107 (4) of the act has been rejected. The petitioner would not squarely fall under the notification. The said Division Bench also observed in the next paragraph that "we do not see any rationale for the date fixed of 31.03.2023, as a cutoff date. We notice that the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing a....